陕西省西安市中级人民法院 民  事  判 决 书   （2021）陕01民终1826号 上诉人（原审被告）：许涛。委托诉讼代理人：陈然，四川律派律师事务所律师。被上诉人（原审原告）：西安西格玛峰装饰材料有限公司。法定代表人：杜尔彬，该公司总经理。委托诉讼代理人：荆丰莹，北京市惠诚（西安）律师事务所律师。委托诉讼代理人：韩瑚，北京市惠诚（西安）律师事务所实习律师。上诉人许涛因与被上诉人西安西格玛峰装饰材料有限公司买卖合同纠纷一案，不服西安市未央区人民法院（2020）陕0112民初10664号民事判决，向本院提起上诉。本院于2021年1月14日立案后，依照《全国人民代表大会常务委员会关于授权最高人民法院在部分地区开展民事诉讼程序繁简分流改革试点工作的决定》之规定，本案适用普通程序，由审判员季立耘独任审理。本案现已审理终结。许涛上诉请求：1.撤销一审判决，，发回重审或依法改判307745元应扣减17%的增值税款52316.65元；2.一、二审诉讼费用由西安西格玛峰装饰材料有限公司承担。事实和理由：一审判决认定事实错误，判决结果错误。依照《中华人民共和国增值税暂行条例》规定，出卖人西安西格玛峰装饰材料有限公司应为纳税人；西安西格玛峰装饰材料有限公司销售案涉货物并没有向国家缴纳法定的增值税而由其缴纳了增值税；《欠条》中也明确约定“注：总货款：307745元是包含增值税专票”，故销售金额为307745元的货物增值税税额为52316.65元，应依法由西安西格玛峰装饰材料有限公司承担。 西安西格玛峰装饰材料有限公司辩称，1.一审法院判决无误。许涛主张的应扣减税款一节，并无法律依据，许涛将货款与税款混为一谈，以此为由拒绝支付货款，该行为缺乏事实和法律依据；2.根据交易习惯及法律规定，增值税发票应由其公司开具后提供给许涛，许涛仅在《欠条》上显示总货款含税，但并未向其公司提供开票信息。故，许涛的上诉请求不能成立，应予驳回；一审判决认定事实清楚，适用法律正确，应予维持。西安西格玛峰装饰材料有限公司向一审法院起诉请求：1.判令许涛偿还材料款157745元，利息11301.77元（该利息以中国人民银行同期同类贷款利率计算，年息4.75%，暂计算至2020年6月1日，之后利息计算至许涛实际偿还完毕之日）；2.诉讼费由许涛承担。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       一审法院认定事实：2018年11月及同年12月6日，西安西格玛峰装饰材料有限公司向许涛供应两批吊顶、铝方通等，货款共计327745.24元。许涛向西安西格玛峰装饰材料有限公司支付定金2万元，2018年12月6日支付货款15万元，货款共计已支付17万元。2018年12月6日，许涛向西安西格玛峰装饰材料有限公司出具《欠条》，确认欠付货款157745元并注明货款含税。西安西格玛峰装饰材料有限公司明确利息请求的计算方法为，以157745元为基数，自2018年12月7日起至2019年8月19日止按照同期同类贷款利率计算，2019年8月20日起至实际偿还完毕之日止，按照全国银行间同业拆借中心公布的贷款市场报价利率计算。一审法院认为，西安西格玛峰装饰材料有限公司、许涛形成的买卖合同关系，系双方当事人真实意思表示，内容不违反法律、行政法规的强制性规定，应为有效。依法成立的合同关系，各方当事人均应依约履行各自的权利义务。西安西格玛峰装饰材料有限公司提交的证据结合庭审中双方当事人的陈述应可证明，其向许涛供应了约定货物，许涛理应按约向西安西格玛峰装饰材料有限公司支付货款。西安西格玛峰装饰材料有限公司主张许涛尚欠其货款157745元，许涛对于已付款金额亦予认可，故对西安西格玛峰装饰材料有限公司该项诉请法院予以支持。关于西安西格玛峰装饰材料有限公司主张的利息，许涛拖欠货款，已构成违约，应承担相应的民事法律责任。西安西格玛峰装饰材料有限公司明确的利息计算标准、起算日期及计算基数均无不妥，现计算至判决给付之日止。许涛主张的货款应扣减税款一节，并无法律依据，法院不予采信。据此，一审法院依照《中华人民共和国合同法》第六十条、第一百零七条、第一百零九条、第一百五十九条，《中华人民共和国民事诉讼法》第六十四条规定，作出判决：一、许涛于判决生效后十日内向西安西格玛峰装饰材料有限公司支付货款157745元。二、许涛于判决生效后十日内向西安西格玛峰装饰材料有限公司支付利息（以157745元为基数，自2018年12月7日起至2019年8月19日止按照中国人民银行同期同类贷款利率计算，2019年8月20日起至判决给付之日止，按照全国银行间同业拆借中心公布的同期贷款市场报价利率计算）。三、驳回西安西格玛峰装饰材料有限公司其余诉讼请求。如果未按判决所指定的期间履行给付金钱义务，应当依照《中华人民共和国民事诉讼法》第二百五十三条规定，加倍支付迟延履行期间的债务利息。案件受理费3680元（西安西格玛峰装饰材料有限公司已预交），由许涛承担，于上款付款时一并支付西安西格玛峰装饰材料有限公司。二审中，当事人没有提交新证据。经审核，许涛上诉争议金额为52316.65元，许涛已预交二审案件受理费3680元。本院二审查明的事实与一审法院查明的事实相同。本院认为，二审中，当事人争议的焦点问题为：案涉货款是否应当扣减相应的增值税？本案中，双方对许涛欠付货款事实均无异议，许涛上诉主张扣减相应增值税款后再行支付欠款。审理中，西安西格玛峰装饰材料有限公司亦确认其公司负有开具增值税票义务，明确陈述许涛支付货款、提供开票信息即可开具增值税票。许涛主张直接扣减税款，没有依据，其上诉理由，本院依法不予采信。综上所述，许涛的上诉请求不能成立，应予驳回；一审判决认定事实清楚，适用法律正确，应予维持。依据《诉讼费用交纳办法》，许涛应交纳二审案件受理费1108元，其余2572元予以退回。依照《中华人民共和国民事诉讼法》第一百七十条第一款第（一）项规定，判决如下：驳回上诉，维持原判。一审案件受理费负担不变。二审案件受理费，上诉人许涛预交3680元，应收取1108元，由本院退还2572元。该二审案件受理费1108元，由许涛负担。本判决为终审判决。   审   判   员    季 立 耘                        二○二一年三月十二日 书   记   员   张    典 附件：《民事诉讼程序繁简分流改革试点实施办法》第十八条  第二审人民法院审理上诉案件应当组成合议庭审理。但事实清楚、法律适用明确的下列案件，可以由法官一人独任审理：（一）第一审适用简易程序审理结案的；（二）不服民事裁定的。第二十七条 本办法仅适用于北京、上海市辖区内中级人民法院、基层人民法院，南京、苏州、杭州、宁波、合肥、福州、厦门、济南、郑州、洛阳、武汉、广州、深圳、成都、贵阳、昆明、西安、银川市中级人民法院及其辖区内基层人民法院，北京、上海、广州知识产权法院，上海金融法院，北京、杭州、广州互联网法院。本办法所称的人民法院，是指纳入试点的人民法院；所称的第二审人民法院，包括纳入试点的中级人民法院、知识产权法院和金融法院；所称的中级人民法院、基层人民法院包括试点地区内的铁路运输中级法院和基层法院。     1